1.audit 审计 y.fs,!|%@
2.attestation 鉴证 /=trj5h
3.credibility 可信赖程度 k<, u0
4.audit of financial statements 财务报表审计 2C{/`N
5.agreed-upon procedures 执行商定程序 bx7\QU+
6.high levels of assurance 高水平保证 wDZ
7.compilation 编制 V{FE [v_
8.reliability 可靠性 3d
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9.relevance 相关性 ;ct)H*
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10.professional skepticism 职业谨慎 mo*'"/
11.objectivity 客观性 *pK lA&_
12. professional competence 专业胜任能力 ?k::tNv0
13.Senior/CPA-in-charge 项目经理 (h|ch#
14.audit engagement letter 业务约定书 .d
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15.recurring audit 连续审计 YnD#p[Wo^
16.the client 委托人 0`Gai2\1@
17.change CPA 更换注册会计师 KJ pj
18.the existing CPA 现任注册会计师
oc((Yo+B
19.the successor CPA 后任注册会计师 3XGB+$]C
20.the preceding CPA前任注册会计师 9iK&f\#5H
21.issue the audit report 出具审计报告 u&tFb]1@)
22.expert 专家 jjX%$Hr
23.the board of directors 董事会 "SLvUzO>q
24.knowledge of the entity‘ s business 了解被审计单位情况 0IpST
25.assess material misstatement risks评估重大错报风险 w`0)x5
TGR
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &
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27.a general knowledge of —— 初步了解―――的情况 EFwL.'Fh
28.a more knowledge of—— 进一步了解的情况 b^%?S8]h
29.the prior year‘s working papers 以前年度工作底稿 IyT?-R
30.minutes of meeting 会议纪要 Y!;gQeC
31.business risks 经营风险 s1Okoxh/!V
32.appropriateness 适当性 /_HwifRQ
33.accounting estimate 会计估计 1N>6rN
34.management representations 管理层声明 \.kTe<.:_
35.going concern assumption 持续经营假设 pY,O_
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36.audit plan 审计计划 =Iy/cH
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37.significant audit areas 重点审计领域 6QW<RXom
38.error 错误 E;xMPK$
39.fraud舞弊 n+X1AOE[L
40.modified or additional procedures 修改或追加审计程序 | yS5[?.`
41.misappropriation of assets 侵占资产 hc6.#~i
42.transactions without substance 虚假交易
5pB^Y MP
43.unusual pressures 异常压力 {f&NStiB
44.the suspected noncompliance 涉嫌存在违法行为 90?,-6
45.materialiy 重要性 _ r~+p
46.exceed the materiality level 超过重要性水平 "NJ,0A
47.approach the materiality level 接近重要性水平 QTeFR&q8
48.an acceptably low level 可接受水平 H/pcXj
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6#fOCr;f7
50.misstatements or omissions 错报或漏报 q%DVDq( z
51.aggregate 总计 1Jl{1;c
52.subsequent events 期后事项 K q/~T7Ru
53.adjust the financial statements 调整财务报表 yB=C5-\F
54.perform additional audit procedures 实施追加的审计程序 K/Sq2:
55.audit risk 审计风险 .r7D)xNa@
56.detection risk 检查风险 C?{D"f
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57.inappropriate audit opinion 不适当的审计意见 cJSVT8
58.material misstatement 重大的错报 NoJUx['6
59.tolerable misstatement 可容忍错报 bd} r#^'K
60.the acceptable level of detection risk 可接受的检查风险